HI SB769

Amends the definition of "aircraft" in Hawaii Revised Statutes Section 237-24.9(b) to include helicopters alongside traditional multi-jet engine aircraft for general excise tax exemption purposes.

Exempts helicopter service, maintenance, and construction of related facilities from Hawaii's general excise tax, creating tax parity between helicopter operations and traditional aircraft.

Addresses the State's reliance on inter-island travel for tourism, medical needs, and commerce by updating aviation tax provisions to reflect current industry options.

Takes effect upon approval.